1545-BH35 201804 Unified Agenda of Federal Regulatory and Deregulatory Actions 1545 Internal Revenue Service IRS 1500 Department of the Treasury TREAS The Allocation of Consideration and Allocation and Recovery of Basis in Transactions Involving Corporate Stock or Securities

These final regulations provide guidance regarding the recovery of stock basis in distributions under section 301 and transactions that are treated as dividends to which section 301 applies, as well as guidance regarding the determination of gain and the basis of stock or securities received in exchange for, or with respect to, stock or securities in certain transactions.

]]> Substantive, Nonsignificant Previously Published in The Unified Agenda Final Rule Stage No No Other 26 CFR 1.302-2 26 CFR 1.302-5 26 CFR 1.304-1 26 CFR 1.304-2 26 CFR 1.304-3 26 CFR 1.304-5 26 CFR 1.304-6 26 CFR 1.306-1 26 CFR 1.704-1 26 CFR 1.1371-1 26 CFR 1.1374-10 26 CFR 1.1502-13 26 CFR 1.1502-19 26 CFR 1.1502-32 26 U.S.C. 7805 26 U.S.C. 302 No NPRM 01/21/2009 74 FR 3509 NPRM Comment Period End 04/21/2009 Final Action 12/00/2018 REG-143686-07 (Final) Drafter attorney: Kevin Jacobs (202) 317-5024 Reviewer attorney: Julie Wang (202) 317-5145 Treasury attorney: Brett York (202) 622-1285 CC: CORP No None No No No 1545-BN32 Related to Kevin Jacobs M. Senior Technician Reviewer 1545 Internal Revenue Service IRS 202 317-5332 kevin.m.jacobs@irscounsel.treas.gov 1111 Constitution Avenue NW., Washington DC 20224